Court :
Patna High Court
Brief :
The Hon'ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and Ors. [C.W.J.C. No. 4506 of 2025, dated April 23, 2025] disposed of the Writ Petition and upheld the blocking of ITC under Rule 86A of the Bihar Goods & Services Tax Rules, 2017("the BGST Rules"), as the authorities had sufficient material indicating the petitioner received ITC from a non-existent supplier. Further, the Court noted that such blocking is an interim measure and the petitioner may seek reconsideration under paragraph 3.4 of the applicable guidelines contained in CBEC Circular No. 20/16/05/2021 - GST/1552 dated November 02, 2021("the Guidelines").
Citation :
C.W.J.C. No. 4506 of 2025, dated April 23, 2025
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